(A) An Ohio permit holder shall be associated with the preparation of tax returns or the furnishing of advice on tax matters only if the Ohio permit holder has complied with the applicable standards for tax services defined in paragraph (B) of this rule.

(B) Tax services standards are defined as "Statements on Standards for Tax Services" issued by the "American Institute of Certified Public Accountants" and published on that organization's website (www.aicpa.org).